CLA-2-73:S:N:N1:113 880066

Ms. Amy Ohira
Expeditors International of Washington, Inc.
P.O. Box 2568
578 Eccles Avenue
South San Francisco, CA 94080

RE: The tariff classification of decorated tins from China

Dear Ms. Ohira:

In your letter dated November 4, 1992, on behalf of Institutional Financing Services, Inc., you requested a tariff classification ruling. The merchandise is a Lily Tin. It is a small can, painted with lilies, that has a removable top. It somewhat resembles a milk can in shape. Your letter indicates that the item is made of tin plate.

The applicable subheading for the Lily Tin will be 7323.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, of tinplate. The rate of duty will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport